Thanks Fut

I thought I read somewhere in the master agreement that if PTSC made a larger capital contribution to PDS than TPL then there would be a control change in favor of PTSC. We all know that TPL would do anything to avoid this scenario even to the extent of borrowing money from PTSC so that TPL could make its contribution to PDS. Corrections welcome

I was just wondering if this change in accounting method was done to avoid any possibility of PTSC having to make a capital contribution in lieu of TPL, thereby changing control.

You're right.....accounting does confuse me...so I will defer to you and others who have a better grip on this.